https://www.taxtmi.com/caselaws?id=277970 The Tribunal partially allowed the assessee's appeal by granting relief on various grounds, including disallowance under Section 14A, eligibility for deduction under Section 10A, exclusion of foreign currency and telecommunication expenditure from export turnover, set-off of losses of eligible units, disallowance of expenditure by SEZ units, and disallowance under Section 40(a)(ia) for annual maintenance contract payments. The Tribunal upheld the CIT(A)'s decisions on most issues, citing relevant legal provisions and previous decisions. The Revenue's appeal was dismissed, and the Tribunal provided detailed reasoning for each issue, ensuring consistency with established principles. en-us Tue, 11 Mar 2014 00:00:00 +0530 Thu, 03 Jan 2019 06:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277970 The Tribunal partially allowed the assessee's appeal by granting relief on various grounds, including disallowance under Section 14A, eligibility for deduction under Section 10A, exclusion of foreign currency and telecommunication expenditure from export turnover, set-off of losses of eligible units, disallowance of expenditure by SEZ units, and disallowance under Section 40(a)(ia) for annual maintenance contract payments. The Tribunal upheld the CIT(A)'s decisions on most issues, citing relevant legal provisions and previous decisions. The Revenue's appeal was dismissed, and the Tribunal provided detailed reasoning for each issue, ensuring consistency with established principles. Case-Laws Income Tax Tue, 11 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277970